Income-tax Officer, V. M/s. Parashwanath Developers, Jalgaon

ITA 656/PUN/2014

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 2301 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 11-01-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 04-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HITENDRA NINAWE
• Keywords: Tax effect
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI PRADIP KUMAR KEDIA , AM SR. NO. ITA NO. NAME OF APPELLANT NAME OF THE RESPONDENT ASSESSMENT YEAR 1 903 /PN/201 4 THE JT. COMMISSIONER OF INCOME TAX, RANGE 2, NASHIK M/S. PAWAR PATKAR CONSTRUCTIONS PVT. LTD., PLOT NO.43A, SHIVNERI, MAHATMA NAGAR ROAD, NASHIK 422007 2009 - 1 0 2 2106/PN/2012 THE ADDL. COMMISSIONER OF INCOME TAX, (HQ)(COORD), PUNE PIH FINVEST COMPANY LTD., S.NO.49, INDUSTRY HOUSE, OPP. KALYANI STEELS LTD., MUNDHWA, PUNE - 411036 2008 - 09 3 1259/PN/2014 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 6, PUNE SOF THARD AUTOMATION PVT. LTD., 19, INDU BUILDING, CHHITTAVIHARI SOCIETY, DHANKAWADI, PUNE - 411043 2008 - 09 4 2215/PN/2012 THE INCOME TAX OFFICER, WARD 1 (4), NASHIK SHRI RAJENDRA CHAINMAL LUNAWAT, LOWER PETH, AGRA ROAD, IGATPURI, NASHIK 2009 - 10 THE ADDL. COMMISSIONER OF M/S. CEE DEE VACUUM 5 1378/PN/2 014 THE ADDL. COMMISSIONER OF INCOME TAX, RANGE 8, PUNE M/S. CEE DEE VACUUM EQUIPMENT PVT. LTD., PLOT NO.81, B - 16, GENERAL BLOCK, MIDC, BHOSARI, PUNE 411026 2009 - 10 6 972/PN/2014 THE INCOME TAX OFFICER, WARD 1 (3), JALNA BHAVESH R PATEL, M/S. PATEL TEA COMPANY, VEER SAWARKAUR CHOWK, JALNA 2005 - 06 7 1380/PN/2014 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 9, PUNE FORCE MOTORS LTD., BOMBAY PUNE ROAD, AKURDI, PUNE - 411035 2005 - 06 8 1189/PN/2011 THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1 , NASHIK SHRI POPAT RAVJI GAVANDE C/O PRAKASH STONE METAL, OPP. NEHRU GARDEN, MUMBAI AGRA ROAD, NASHIK 2000 - 01 9 1007/PN/2014 THE DY. COMMISSIONER OF INCOME TAX, AHMEDNAGAR CIRCLE, AHMEDNAGAR SHRI BHANUDAS SITARAM SHELKE, PROP SUN ELECTRICALS, L 15, M IDC, AHMEDNAGAR 2008 - 09 10 1676/PN/2013 THE INCOME TAX OFFICER ( CENTRAL ) , NASHIK SHRI NARENDRASINGH A BINDRA, AMRUT VILLA, NASHIK PUNE ROAD, NASHIK 422101 2007 - 08 11 1245/PN/2014 THE INCOME TAX OFFICER, WARD 2(2), AURANGABAD SHRI SHANKARSINGH C. THAKUR , PLOT NO.154, N - 5, CIDCO, AURANGABAD 2009 - 10 12 - 13 1607 & 1608/PN/2012 THE INCOME TAX OFFICER, CENTRAL - 2, NASHIK SHRI NARESH J. KARDA, PROP KARDA CONSTRUCTION, 8, SAI KRIPA COMPLEX, TILAK PATH, NASHIK ROAD, NASHIK 2004 - 05 & 2009 - 10 ITA NO S. 903 /PN/201 4 & ORS PAWAR PATKAR & ORS 2 14 494/PN/2014 T HE DY. COMMISSIONER OF INCOME TAX, CIRCLE 1, NASHIK ABHAY C. JAIN, 4 - JEEVAN PRAKASH, ARTILLERY CENTRE ROAD, GOPAL NAGAR, NASHIK 2005 - 06 14 NASHIK ROAD, GOPAL NAGAR, NASHIK ROAD, NASHIK 422101 2005 - 06 15 632/PN/2013 THE INCOME TAX OFFICER (CENTRAL ), KOLHAPUR KAMALAKAR MANOHAR HAVAL & BROTHERS, 41 - B, WARD, GUJRARI, KOLHAPUR 2007 - 08 16 633/PN/2013 THE INCOME TAX OFFICER (CENTRAL), KOLHAPUR SUDHAKAR M. HAVAL, 249, E - WARD, NAGALA PARK, KOLHAPUR 2007 - 08 17 634/PN/2013 THE INCOME TAX OFFICER (CENTRAL), KOLHAPUR KAMALAKAR MANOHAR HAVAL 249, E - WARD, NAGALA PARK, KOLHAPUR 2007 - 08 18 674/PN/2013 THE DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, AURANGABAD M/S. GANGAMAI INDUSTRIES & CONSTRUCTIONS LTD., 2 ND FLOOR, TAPADIYA TERRACE, ADALAT ROAD, AURANGABAD 2007 - 08 ROAD, AURANGABAD 19 776/PN/2014 THE DY. COMMISSIONER OF INCOME TAX , CIRCLE - 1, NASHIK NASHIK ZILLA SARKARI AND PARISHAD KARMACHARI SAH. BANK LTD., MAYURESH CHAMBERS, GAIDHANI LANE, RAVIVAR KARANJA, NASHIK 2009 - 10 20 859/PN/2014 THE INCOME TAX OFFICER , WARD 3(4), PUNE M/S. D & P ASSOCIATES, S.NO.16/2, 4A, A MOLI SOCIETY, SANGAM PRESS ROAD, KOTHRUD, PUNE - 411029 2009 - 10 21 322/PN/2015 THE INCOME TAX OFFICER , WARD 1(1), NASHIK M/S. SIGMA WINERIES PVT. LTD., PLOT NO.B - 11, STICE, MUSALGAON, SINNAR, NASHIK 422112 2006 - 07 THE INCOME TAX OFFI CER , M/S. PARASHWANATH 22 656/PN/2014 THE INCOME TAX OFFI CER , WARD - 1 (1) , JALGAON M/S. PARASHWANATH DEVELOPERS, 201, RING ROAD, KHAJMIYA ROAD, JALGAON 2009 - 10 23 846/PN/2015 THE INCOME TAX OFFICER , WARD 2(1), JALGAON SANT SATRAMDAS INFRASTRUCTURE PVT. LTD., 63, SADBHAVANA BHAVAN, SINDHI COLONY, NEAR STATION ROA D, CHALISGAON, JALGAON 2008 - 09 24 1118/PN/2014 THE ADDL. COMMISSIONER OF INCOME TAX , RANGE 8, PUNE M/S. J.J. ASSOCIATES, S.NO.208, 2 ND FLOOR, ABOVE GOKUL HOTEL, PIMPRI, PUNE - 411018 2007 - 08 / APPELLANT BY : SHRI HITENDRA NINAWE / APPELLANT BY : SHRI HITENDRA NINAWE / RESPONDENT BY : SHRI C.H. NANIWADEKAR SL. NO.1 : S HRI NIKHIL PATHAK SL. NO.2, 4, 6, 8, 12, 13, 15 - 17 & 19 : SHRI SUNIL GANOO SL. NO.18 & 21 : SHRI PRAMOD SHINGTE SL. NO.14 : SMT. DEEPA KHARE SL. NO.22 & 23 : NONE SL. NO. 3, 5, 7, 9 11, 20 & 24 / DATE OF HEARING : 22 . 12 .2015 / DATE OF PRONOUNCEMENT: 23 .12 .2015 ITA NO S. 903 /PN/201 4 & ORS PAWAR PATKAR & ORS 3 / ORDER PER SUSHMA CHOWLA, JM: TH E PRESENT B U NCH OF APPEAL S FILED BY THE REVENUE RELATING TO DIFFERENT A SSESSEE S ARE DIRECTED AGAINST DIFFERENT ORDER S OF CIT (A), RELATING TO DIFFERENT ASSESSMENT YEAR S MENTIONED THEREIN . 2. ALL THE ABOVE SAID APPEALS INVOLV ING THE PRELIMINARY ISSUE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FO R THE SAKE OF CONVENIENCE. 3. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE AT THE OUTSET POINTED OUT THAT THE TAX EFFECT IN ALL THE APPEALS I S BELOW THE LIMIT OF RS.10 LAKHS AND CONSEQUENTLY, THE APPEALS FILED BY THE REVENUE ARE TO BE DISMISSE D, IN VIEW OF THE CBDTS CIRCULAR NO.21/2015 , DATED 10.12.2015, WHERE IT HAS BEEN ANNOUNCED THAT CBDTS CIRCULAR NO.21/2015 , DATED 10.12.2015, WHERE IT HAS BEEN ANNOUNCED THAT SUBJECT TO CERTAIN INSTRUCTIONS, WHICH ARE NOT RELEVANT TO THE PRESENT CASE, NO DEPARTMENTAL APPEAL WOULD BE FILED AGAINST THE RELIEF GIVEN BY THE CIT(A) BEFOR E THE TRIBUNAL, UNLESS THE TAX EFFECT EXCLUDING INTEREST EXCEEDS RS.10 LAKHS. IT IS FURTHER PROVIDED VIDE THE SAID CIRCULAR ITSELF THAT THE SAID LIMIT WOULD BE APPLICABLE NOT ONLY TO ALL FUTURE TAX LITIGATIONS BUT EVEN TO THE PENDING APPEALS WHERE THE TA X INVOLVED IN THE APPEALS DOES NOT EXCEED RS.10 LAKHS AND THE SAME SHALL NOT BE PRESSED OR WITHDRAWN. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE FAIRLY AGREED TO THE CONTENTION RAISED BY THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSE SSEE. IN THE APPEALS FILED BY THE REVENUE WHERE NONE APPEARED, THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE FAIRLY CONCEDED THAT THE TAX EFFECT IN THOSE CASES ARE ALSO BELOW RS.10 LAKHS. ITA NO S. 903 /PN/201 4 & ORS PAWAR PATKAR & ORS 4 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RE CORD. THE ISSUE ARISING IN THE PRESENT BUNCH OF APPEALS IS IN RELATION TO THE ADDITIONS, WHEREIN THE TAX EFFECT IN EACH OF THE YEAR IS LESS THAN RS.10 LAKHS. IN THIS BACKGROUND, WE HAVE TO CONSIDER THE CIRCULAR NO.21/2015 DATED 10.12.2015 OF CBDT. THE C BDT VIDE THE SAID CIRCULAR HAS ANNOUNCED THAT SUBJECT TO CERTAIN EXCEPTIONS, NO DEPARTMENTAL APPEAL WOULD BE FILED AGAINST THE RELIEF GIVEN BY THE CIT(A) BEFORE THE TRIBUNAL, WHERE THE TAX EFFECT EXCLUDING INTEREST DOES NOT EXCEED RS.10 LAKHS. THE SAID IN STRUCTIONS ARE MADE APPLICABLE NOT ONLY TO THE FUTURE APPEALS TO BE FILED BY THE REVENUE BUT EVEN TO THE PENDING APPEALS WHERE THE TAX INVOLVED IN EACH OF THE APPEA L DOES NOT EXCEED RS.10 LAKHS, THE SAME ARE INSTRUCTED NOT TO BE PRESSED OR TO BE WITHDRAWN BY THE REVENUE. IN VIEW THEREOF, WHERE AN APPEAL IS PENDING BEFORE THE TRIBUNAL, IRRESPECTIVE OF THE YEAR TO WHICH IT RELATES, THE SAID INSTRUCTIONS OF THE CBDT WOULD BE APPLICABLE AND THE APPEALS OF THE REVENUE PENDING BEFORE THE TRIBUNAL WHERE THE TAX E FFECT IS LESS THAN RS.10 LAKHS WOULD BECOME NULLITY. THE RELEVANT EXTRACT OF THE CIRCULAR IS AS UNDER: - RELEVANT EXTRACT OF THE CIRCULAR IS AS UNDER: - 3. HENCEFORTH, APPEALS/SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMITS GIVEN UNDER: - S NO APPEALS IN INCOME - TAX MATTERS MONETARY LIMIT (IN RS.) 1 BEFORE APPELLATE TRIBUNAL 10,00,000/ - 2 BEFORE HIGH COURT 20,00,000/ - 3 BEFORE SUPREME COURT 25,00,000/ - IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONE TARY LIMITS PRESCRIBED ABOVE. FILING OF APPEAL IN SUCH CASES IS TO BE DECIDED ON MERITS OF THE CASE. 4. FOR THIS PURPOSE, TAX EFFECT MEANS THE DIFFERENCE BETWEEN THE TAX ON THE TOTAL INCOME ASSESSED AND THE TAX THAT WOULD HAVE BEEN CHARGEABLE HAD SUCH TOTAL INCOME BEEN REDUCED BY THE AMOUNT OF INCOME IN RESPECT OF THE ISSUES AGAINST WHICH APPEAL IS INTENDED TO BE FILED (HEREINAFTER REFERRED TO AS DISPUTED ISSUES). HOWEVER, THE TAX WILL NOT INCLUDE ANY INTEREST THEREON, EXCEPT WHERE CHARGEABILITY OF I NTEREST ITSELF IS IN DISPUTE. IN CASE THE CHARGEABILITY OF INTEREST IS THE ISSUE UNDER DISPUTE, THE AMOUNT OF INTEREST SHALL BE THE TAX EFFECT. IN CASES WHERE RETURNED LOSS IS REDUCED OR ASSESSED AS INCOME, THE TAX EFFECT WOULD INCLUDE NOTIONAL TAX ON DI SPUTED ADDITIONS. IN CASE OF PENALTY ORDERS, THE TAX EFFECT WILL MEAN QUANTUM OF PENALTY DELETED OR REDUCED IN THE ORDER TO BE APPEALED AGAINST. 5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF TH E DISPUTED ISSUES IN THE CASE OF EVERY ASSESSMENT. IF, IN THE CASE OF AN ASSESSEE, THE DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL, CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPU TED ISSUES EXCEEDS THE MONETARY LIMIT SPECIFIED IN PARA 3. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR ITA NO S. 903 /PN/201 4 & ORS PAWAR PATKAR & ORS 5 YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. IN OTHER WORDS, HENCEFORTH, APPEALS CAN BE FILED ON LY WITH REFERENCE TO THE TAX EFFECT IN THE RELEVANT ASSESSMENT YEAR. HOWEVER, IN CASE OF A COMPOSITE ORDER OF ANY HIGH COURT OF APPELLATE AUTHORITY, WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, APPEAL SH ALL BE FILED IN RESPECT OF ALL SUCH ASSESSMENT YEARS EVEN IF THE TAX EFFECT IS LESS THAN THE PRESCRIBED MONETARY LIMITS IN ANY OF THE YEAR(S), IF IT IS DECIDED TO FILE APPEAL IN RESPECT OF THE YEAR(S) IN WHICH TAX EFFECT EXCEEDS THE MONETARY LIMIT PRES CRIBED. IN CASE WHERE A COMPOSITE ORDER / JUDGMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. 6. THE CBDT HAS FURTHER CLARIFIED THAT IN CASE THE DISPUTED ISSUE ARISES IN MORE THAN ONE ASSESSMENT YEAR, THEN THE APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT O F THE DISPUTED ISSUE EXCEEDS THE MONETARY LIMIT SPECIFIED IN PARA 3 I.E. RS.10 LAKHS BEFORE THE TRIBUNAL. IT IS FURTHER DIRECTED THAT HENCEFORTH , THE APPEALS CAN BE FILED BY THE REVENUE ONLY WITH REFERENCE TO THE TAX EFFECT IN THE RELEVANT ASSESSMENT YEAR. HOWEVER, IN CASE OF A COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY, WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, THEN APPEAL SHALL BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR, EVEN IF THE TAX EFFECT IS LESS THAN THE PRESCRIBED MONETARY LIMITS IN ANY OF THE YEAR(S), IF IT IS DECIDED TO FILE IS LESS THAN THE PRESCRIBED MONETARY LIMITS IN ANY OF THE YEAR(S), IF IT IS DECIDED TO FILE APPEAL IN RESPECT OF THE YEAR(S) IN WHICH TAX EFFECT EXCEED S THE MONETARY LIMIT PRESCRIBED. WHERE A COMPOSITE ORDER / JUDGMENT INVOLVES MORE THAN ONE ASSESSEE, THEN EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. IT IS ALSO PROVIDED FURTHER VIDE PARA S 6 AND 7 THAT WHERE THE APPEAL BEFORE THE TRIBUNAL WAS NOT FILED ONLY ON ACCOUNT OF TAX EFFECT BEING LESS THAN SPECIFIED MONETARY LIMIT, THEN THE INCOME - TAX DEPARTMENT SHALL NOT BE PRECLUDED FROM FILING AN APPEAL AGAINST THE DISPUTED ISSUES IN THE CASE OF THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR, OR IN CASE OF A NY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR, IF THE TAX EFFECT EXCEEDS THE SPECIFIED MONETARY LIMITS. THE CBDT HAS FURTHER VIDE PARA 8 SPECIFIED THE ISSUE WHICH SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EFFECT ENTAILED IS LESS THAN THE MONETARY LIMITS SPECIFIED. FURTHER, THE SPECIFIED MONETARY LIMITS AS PER PARA 9 WOULD NOT APPLY T O WRIT MATTERS AND DIRECT TAX MATTERS OTHER THAN INCOME TAX AND ALSO IS NOT APPLICABLE TO THE APPEALS WERE TAX EFFECT IS NOT QUANTIFIABLE OR NOT ITA NO S. 903 /PN/201 4 & ORS PAWAR PATKAR & ORS 6 INVOLVED, SUCH AS THE CASE OF REGISTRATION OF TRUSTS OR INSTITUTIONS UNDER SECTION 12A OF THE ACT. IN SUCH CASES, THE DECISION TO FILE AN APPEAL IS TO BE TAKEN ON THE MERITS OF A PARTICULARS CASE . THE PARAS 6 TO 9 OF THE CIRCULAR READ AS UNDER: - 6. IN A CASE WHERE APPEAL BEFORE A TRIBUNAL OR A COURT IS NOT FILED ONLY ON ACCOUNT OF THE TAX EFFECT BEING LESS THAN THE MONETARY LIMIT SPECIFIED ABOVE, THE COMMISSIONER OF INCOME - TAX SHALL SPECIFICALLY RECORD THAT EVEN THOUGH THE DECISION IS NOT ACCEPTABLE, A PPEAL IS NOT BEING FILED ONLY ON THE CONSIDERATION THAT THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN THIS INSTRUCTION. IN SUCH CASES, THERE WILL BE NO PRESUMPTION THAT THE INCOME - TAX DEPARTMENT HAS ACQUIESCED IN THE DECISION ON THE DISPUTE D ISSUES. THE INCOME - TAX DEPARTMENT SHALL NOT BE PRECLUDED FROM FILING AN APPEAL AGAINST THE DISPUTED ISSUES IN THE CASE OF THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR, OR IN THE CASE OF ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR, IF THE TAX EFFECT EXCEEDS THE SPECIFIED MONETARY LIMITS. 7. IN THE PAST, A NUMBER OF INSTANCES HAVE COME TO THE NOTICE OF THE BOARD, WHEREBY AN ASSESSEE HAS CLAIMED RELIEF FROM THE TRIBUNAL OR THE COURT ONLY ON THE GROUND THAT THE DEPARTMENT HAS IMPLICITLY ACCEPTED THE DECISION OF THE TRIBUNAL OR COURT IN THE CASE OF THE ASSESSEE FOR ANY OTHER ASSESSMENT YEAR OR IN THE CASE OF ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR, BY NOT FILING AN APPEAL ON THE SAME DISPUTED ISSUES. THE DEPARTMENTAL REPRESENTATIVES/COUNSELS MUST MAKE EVERY EFFORT TO BRING TO THE NOTICE OF THE TRIBUNAL OR THE COURT THAT THE APPEAL IN SUCH CASES WAS NOT FILED OR NOT ADMITTED ONLY FOR THE REASON OF THE TAX EFFECT BEING LESS THAN THE SPECIFIED MONETARY LIMIT AND, THEREFOR E, NO INFERENCE SHOULD BE DRAWN THAT THE DECISIONS RENDERED THEREIN WERE ACCEPTABLE TO THE DEPARTMENT. ACCORDINGLY, THEY SHOULD IMPRESS UPON THE TRIBUNAL OR THE COURT THAT SUCH CASES DO NOT HAVE ANY PRECEDENT VALUE. AS THE EVIDENCE OF NOT FILING APPEAL D UE TO THIS INSTRUCTION MAY HAVE TO BE PRODUCED IN COURTS, THE JUDICIAL FOLDERS IN THE OFFICE OF CSIT MUST BE MAINTAINED IN A SYSTEMIC MANNER FOR EASY RETRIEVAL. 8. ADVERSE JUDGMENTS RELATING TO THE FOLLOWING ISSUES SHOULD BE CONTESTED ON MERITS NOTWITHSTA NDING THAT THE TAX EFFECT ENTAILED IS LESS THAN THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE OR THERE IS NO TAX EFFECT: ( A ) WHERE THE CONSTITUTIONAL VALIDITY OF THE PROVISIONS OF AN ACT OR RULE ARE UNDER CHALLENGE, OR ( B ) WHERE BOARDS ORDER, NOTIFICATION, INSTR UCTION OR CIRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES, OR ( C ) WHERE REVENUE AUDIT OBJECT IN THE CASE HAS BEEN ACCEPTED BY THE DEPARTMENT, OR ( D ) WHERE THE ADDITION RELATES TO UNDISCLOSED FOREIGN ASSETS / BANK ACCOUNTS. 9. THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE SHALL NOT APPLY TO WRIT MATTERS AND DIRECT TAX MATTERS OTHER THAN INCOME TAX. FILING OF APPEALS IN OTHER DIRECT TAX MATTERS SHALL CONTINUE TO BE GOVERNED BY RELEVANT PROVISIONS OF STATUTE & RULES. FURTHER, FILING OF APPEAL IN CASES OF INCOM E TAX, WHERE THE TAX EFFECT IS NOT QUANTIFIABLE OR NOT INVOLVED, SUCH AS THE CASE OF REGISTRATION OF TRUSTS OR INSTITUTIONS UNDER SECTION 12A OF THE IT ACT, 1961, SHALL NOT BE GOVERNED BY THE LIMITS SPECIFIED IN PARA 3 ABOVE AND DECISION TO FILE APPEAL IN SUCH CASES MAY BE TAKEN ON MERITS OF A PARTICULAR CASE. 7. THE RETROSPECTIVE OPERATION OF THE INSTRUCTIONS TO PENDING APPEALS IS PROVIDED IN PARA 10 OF THE CIRCULAR, WHICH READS AS UNDER: - 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEA LS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS / TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN / NOT PRESSED. APPEALS BEFORE THE ITA NO S. 903 /PN/201 4 & ORS PAWAR PATKAR & ORS 7 SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTIONS ON THIS SUBJECT, OPERAT IVE AT THE TIME WHEN SUCH APPEAL WAS FILED. 8 . IN VIEW OF THE ABOVE SAID INSTRUCTIONS OF CBDT IN ALL THE APPEALS WHERE THE TAX EFFECT IS LESS THAN RS.10 LAKHS, THE APPEALS FILED BY THE REVENUE, WHICH ARE PENDING BEFORE THE TRIBUNAL ARE NOT TO BE PRESSED OR WITHDRAWN BY THE REVENUE. S INCE THE TAX EFFECT IN THE PRESENT APPEALS FILED BY THE REVENUE IS ADMITTEDLY LESS THAN RS.10 LAKHS IN EACH CASE, THEREFORE, I N VIEW OF THE INSTRUCTIONS OF CBDT AND THE ENTIRETY OF FACTS , WE DISMISS THE APPEALS FILED BY THE REVENUE AS NOT MAINTAINABLE. 9 . IN THE RESULT, ALL THE APPEAL S OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THIS 23 RD DAY DECEMBER , 201 5 . SD/ - SD/ - (PRADIP KUMAR KEDIA ) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / ; / PUNE ; D ATED : 23 RD DECEMBER , 2015. GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CONCERNED CIT (A) ; 4. / THE CONCERNED CIT , 5. , , / DR B , ITAT, PUNE; 6. / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE